UK MTD quarterly update review checklist 2026
Who must use Making Tax Digital for Income Tax from April 2026, the quarterly update deadlines, and what to check before each update is sent.
The update periods
| Standard period (from 6 April) | Calendar period (from 1 April) | Deadline |
|---|---|---|
| 6 April to 5 July | 1 April to 30 June | 7 August |
| 6 April to 5 October | 1 April to 30 September | 7 November |
| 6 April to 5 January | 1 April to 31 December | 7 February |
| 6 April to 5 April | 1 April to 31 March | 7 May |
Choose calendar periods for each income source before the first update; they cannot be changed for a tax year after an update has been sent.
Before each update
Confirm the client is in scope
Qualifying income for the year that sets the start date, and every income source that must be reported.
Check the records are complete
Every transaction for the period recorded digitally, with nothing missing from bank feeds or receipts.
Check the categories
Income and expenses in the right categories; personal items removed.
Record the review
Who reviewed the period, what was changed and why, before the update is sent from the client's MTD-compatible software.
What TaxOrch does and does not do here
TaxOrch prepares and reviews the figures and keeps the review record. It is not HMRC-recognised MTD filing software: the update is sent from compatible software.
What this rests on
- 1Check if you're eligible for Making Tax Digital for Income Tax — Qualifying income thresholdsHMRCin force from 6 April 2026
- 2Send quarterly updates using Making Tax Digital for Income Tax — Update periods and deadlinesHMRCin force from 6 April 2026
Locators, not document titles. A citation naming the act without naming the section is not one anybody can check.
Where this fits
- The filing calendarWhere filing deadlines is covered in depth
- Coverage for United KingdomIts disclosed limitation: Rest-of-UK rates. Scotland has different income tax bands.
- Australia tax agent client onboarding checklist 2026The same topic in AU
- Canada corporate year-end tax checklist 2026The same topic in CA
- US tax filing deadlines (IRS)The same topic in US
- UK income tax 2026/27: personal allowance and bandsAlso about United Kingdom
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